CD Tesis

Pengaruh Faktor Organisasional, Faktor Individu, Faktor Situasional, Dan Faktor Demografis Terhadap Intensi Whistleblowing Internal

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Whistleblowing has become an important subject for organizations
because it enables individuals to disclose any regulation’s irregularities and
frauds in their organizations and report those irregularities and frauds to their
superior. The purpose of this research is to examine empirically the influence of
organizational, individual, situasional, and demographic factors on internal
whistleblowing intentions. Respondent in this research are ASN (Aparatur Sipil
Negara) who work in Badan Pengawasan Keuangan dan Pembangunan Provinsi
Riau. This study applies the Structural Equation Model (SEM) method based on
Partial Least Square (PLS).
Based on the result of ethical climate-egoism, ethical climate-benevolence,
ethical climate-principle, locus of control, organizational commitment, and
personal cost have significant effect on internal whistleblowing intention.
Whereas ethical judgment, seriousness of wrongdoing, status of wrongdoer, age,
gender, and ethnic group do not have significant effect on internal whistleblowing
intention.
Key words : Internal whistleblowing intention, organizational factor,
individual factor, situasional factor, and demographic factor.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0064)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xiii, 139 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0064)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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